If many P2 (pollution prevention) investments in fact are in the best interests of a profit-driven firm, why does such underinvestment in prevention persist? The answer is arguably twofold: (1) organizational characteristics of the firm and (2) economic/financial barriers. This report focuses primarily on the latter explanation, i.e., that P2 investments may be unable to compete with other potential uses of limited capital because they are disadvantaged by standard project financial evaluation techniques.